This engagement letter, together with the attached CTS FINANCIAL SERVICES, LLC Standard Terms and Conditions of Engagement, sets forth the terms and conditions on which CTS FINANCIAL SERVICES, LLC (“CTS”) will provide the services set forth below.

I. Client(s) __________ (“You, Your or Client”)

II. Services and Fee

A. Tax Return Preparation Services (“Tax Compliance Services”) and Fee

1. Tax Compliance Services

• Preparation of the following federal, state and local income tax returns, including obtaining extensions of time to file, if required, for the year that ended on 12/31/2025.

o Federal and, if applicable State Returns for tax year 2025.

• Preparation of appropriate estimated tax vouchers for 2026, if applicable. We will calculate these payments for the 2026 tax year based upon the information you provide to prepare your 2025 tax returns (the prior year “safe harbor” rule). Updating recommended payments to more closely reflect your actual current year’s income is not within the scope of this engagement. If you would like us to provide this service additional fees will apply as per the section entitled Additional Fee Services

To the extent that the Tax Compliance Services cover more than one taxable year, each such year for which such tax services are provided shall constitute a separate and distinct engagement subject to the CTS Standard Terms and Conditions of Engagement.

2. Tax Compliance Services Fee

ESTIMATED FEE: Based upon the information made known to us at this time, the estimated fee for the Tax Compliance Services is in the range of $229.00 to $349.00. Additional fees may be incurred related to compliance with pertinent recent legislation, as well as updated or additional IRS/State & Local forms and instructions. In addition, you shall reimburse us for direct expenses and allocated expenses incurred in connection with the performance of the Tax Compliance Services. Direct expenses include reasonable and customary out-of-pocket expenses such as investigative reports, tax processing costs and other expenses specifically related to this engagement. This estimate is based upon the complexity of your tax returns and issues, the timeliness and completeness of the information and documentation provided to us, the time required of our personnel, and on the assumption that circumstances requiring unanticipated work will not arise. If unanticipated circumstances cause us to exceed the estimated fee above, we will bill for our services at our standard hourly rate. Further, additional fees may apply if Client or Client’s representatives do not furnish requested information in a timely and organized manner.

Our invoices are due and payable upon presentation. We will issue progress bills for the estimated fee according to the following schedule:

Retainer: $0.00 - Due Upon Signing of Letter.

Completion:$229.00 to $349.00 - Due Upon completion of return

Total Estimated Fee $229.00 to $349.00*

*Non-cash payments subject to a 3.5% convenience fee. Cash, checks drawn on U.S. banks and electronic payments via Zelle, CashApp, Venmo, Apple Cash, OnePay and Chime networks are treated as a cash payment and not subject to a convenience fee.

We require an initial retainer of $0.00, which is non-refundable and will be applied against our last billings to you. We will commence services upon receipt of the retainer and signed engagement letter.

B. Additional Tax Services and Fee

1. Additional Tax Services

In addition to the Tax Compliance Services, CTS may provide additional tax services during the year ended 12/31/2025 (each an “Additional Service”), which include:

• Analysis and required implementation of tax regulations and accounting method changes.

• Consultations and research related to specific issues and transactions, as requested by you or your representatives.

• Tax projections and planning for the year ended 12/31/2025, as requested by you or your representatives.

• Responding to notices and letters from tax authorities.

• Representing you in connection with tax examinations, if necessary and requested by you or your representatives.

• Estimated Tax Calculations and vouchers not performed on a “Safe Harbor” basis.

Each Additional Service will be considered a separate engagement, which will be performed subject to the terms and conditions herein and in the CTS Standard Terms and Conditions of Engagement.

2. Additional Tax Services Fee

Our fee for the Additional Tax Services is based upon the complexity of your issues and transactions, the timeliness and completeness of the information and documentation provided to us, and the time required of personnel. We will bill you at our standard hourly rates. In addition, you shall reimburse us for direct expenses incurred in connection with the performance of the Additional Tax Services. Direct expenses include reasonable and customary out-of-pocket expenses such as travel, meals, accommodations, investigative reports, and other expenses specifically related to this engagement. Our invoices will be rendered periodically throughout the engagement as work is performed and are due and payable upon presentation.

In the event we do not receive prompt payment of invoices rendered, we shall not be required to perform any further services until we have received such payment, whereupon we will resume our work as soon as the individuals working on the engagement become available, and that we shall not be responsible for any late filings, penalties, interest, missed elections or other consequences which may result from such a delay.

III. Your Responsibilities

It is your responsibility to provide all the information required for the preparation of complete and accurate tax returns, including information about your virtual currency and foreign assets. Your returns will be prepared from the information submitted by you and/or your representatives. We will not audit or otherwise verify the information submitted to us. However, we may ask you for additional documentation and clarification of some of the information. We anticipate that you or your representatives will furnish all of the requested information in a timely and organized manner. During the term of our engagement, we may advise you to make certain online tax elections, online registrations or online payments. CTS is not responsible for making these online tax elections, online registrations or online payments. It is the responsibility of you or your representative to ensure these online actions are completed.

The Internal Revenue Service and various other federal and state authorities require the reporting of information concerning activities and holdings outside the United States. Examples include having foreign bank and other financial accounts, ownership interests in certain entities outside of the United States, as well as other “reportable” and “listed” transactions. It is your responsibility to make us aware of any such matter.

Our engagement cannot be relied on to uncover errors, fraud, or other irregularities in the underlying information submitted to us and incorporated in your tax returns, should any exist. However, we will inform you of any such matters that come to our attention.

Because you have ultimate responsibility for your tax returns, you should review the returns prior to signing and filing them (or authorizing CTS to file your tax returns on your behalf).

You agree and acknowledge that, by signing and filing (or authorizing the filing) of the tax returns, you represent that you provided to CTS all information required for the preparation of complete and accurate tax returns.

All tax returns and other tax filings are subject to examination by the taxing authorities. In the event of an examination, you may be requested to produce documents, records, or other evidence to substantiate the items of income and deduction shown on your returns. In preparing your returns, we will rely upon your representations that you understand, and have complied with, applicable documentation requirements.

IV. Digital Assets

The IRS considers virtual currency (i.e., digital assets), including Bitcoin, as property for U.S. federal income tax purposes. As such, any transactions in, or transactions that use, digital assets are generally subject to the same general tax principles that apply to other property transactions.

If Client had digital asset activity during the tax year or transacted through blockchain, Client may be subject to tax consequences associated with such transactions and may have additional reporting obligations. Client agrees to provide CTS with complete and accurate information regarding any transactions in, or transactions that have used, digital assets during the applicable tax year(s) and prior years if necessary.

Client acknowledges that any gain or loss calculations performed by CTS on Client’s behalf in connection with the Services will be calculated pursuant to existing IRS guidance (including existing laws, regulations, interpretations and other guidance) at the time such calculations are performed. Client further acknowledges that consulting concerning digital assets will also be provided pursuant to existing IRS guidance specific to digital assets, and that IRS guidance, law, and applicable professional standards are subject to change.

CTS does not accept private cryptographic keys, mnemonics, or passphrases associated with digital asset wallets. Client assumes all risk of loss associated with providing such information, whether knowingly or inadvertently, to CTS and/or its vendors.

V. Foreign Assets

The IRS requires the reporting and disclosure of foreign assets, including bank accounts, and any transactions with foreign companies and/or individuals (like inheritances, transfers of cash or property, etc.). Failure to disclose these transactions and/or assets can lead to significant penalties.

If Client had foreign assets and or activity during the tax year or transacted with foreign entities or individuals, Client may be subject to tax consequences associated with such transactions and may have additional reporting obligations. Client agrees to provide CTS with complete and accurate information regarding any transactions in foreign assets or income, or transactions with foreign companies and/or individuals during the applicable tax year(s) and prior years if necessary.

VI. Professional Judgment/Tax Return Standards

The nature of our engagement requires us to exercise our professional judgment with respect to various tax, accounting and related issues and to comply with professional standards. We will adopt in the tax returns whatever position you request, so long as it is consistent with our professional standards, ethics and the laws of the applicable taxing jurisdictions. If we do not have a reasonable belief that a position on your tax return has “substantial authority” to be sustained on its merits (or “more likely than not” in the case of a “tax shelter” or a “reportable transaction”), we will not be able to complete the preparation of your returns unless you or your representatives agree to adequately disclose the position on the return and there is a reasonable basis for the position. You acknowledge and agree that, in the event you (i) ask us to take an unsupported tax position or (ii) take a tax position and refuse to make any required disclosures, we may withdraw from the engagement without completing or delivering the tax returns.

We will perform the tax services in accordance with applicable professional standards, including the Statements on Standards for Tax Services issued by the American Institute of Certified Public Accountants.

VII. Termination of Engagement

CTS’s engagement ends upon the earlier of (i) delivery of the final work product for which CTS has been engaged, (ii) where applicable, filing of the final work product for which CTS has been engaged, or (iii) in the event no final work product is delivered or filed, the date on which the last invoice for the services was issued, not including any subsequent account payable reminder, revised bill, or other communications concerning completed services. Client has the right to terminate CTS’s services at any time, and CTS has the right to resign at any time, subject in either case to payment for all charges incurred to the date of termination or resignation. In the event Client or CTS exercise the right to terminate CTS’s services, such termination shall be in writing and shall be effective upon delivery by mail, overnight mail or email transmission. Each of the termination events in this paragraph shall each be referred to as an “Engagement Termination Event.”

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Please indicate acceptance of the above terms and attached CTS Standard Terms and Conditions of Engagement by signing and returning this letter by mail, facsimile, pdf/email, eSign service including Tax Portal eSign, DotLoop and AuthentiSign services.

This engagement letter may be executed in counterparts, each of which shall be deemed an original, but all of which taken together shall constitute one and the same instrument. Delivery of an executed counterpart's signature page of this engagement letter by facsimile, email in portable document format (.pdf), or by any other electronic means (including DocuSign) has the same effect as delivery of an executed original of this engagement letter.

Very truly yours,

CTS FINANCIAL SERVICES, LLC

By:

(Authorized Team Member, Title)

Accepted:
Client(s)

This letter and the attached CTS Standard Terms and Conditions of Engagement correctly sets forth the understanding of Client